Key Financial Results - Standalone (INR in Lacs)
Quarter Ended March 31, 2026 (Audited):
- Revenue from operations: ₹18.01
- Other Income: ₹7.55
- Total Income: ₹25.56
- Employee Cost: ₹6.97
- Finance costs: (₹0.10)
- Depreciation and Amortization: ₹0.78
- Other Expenses: ₹10.79
- Total Expenses: ₹18.44
- Profit Before Tax: ₹7.12
- Tax Expense: (₹0.61) [Current Tax for Earlier Year]
- Net Profit for the period: ₹7.73
- Earnings Per Share (Basic & Diluted): ₹0.10
Year Ended March 31, 2026 (Audited):
- Revenue from operations: ₹18.01
- Other Income: ₹17.91
- Total Income: ₹35.92
- Employee Cost: ₹20.79
- Depreciation and Amortization: ₹3.80
- Other Expenses: ₹26.85
- Total Expenses: ₹51.44
- Loss Before Tax: (₹15.52)
- Net Loss for the year: (₹15.52)
- Earnings Per Share (Basic & Diluted): (₹0.20)
- Paid-up Equity Share Capital: ₹791.69
- Other Equity: (₹522.91)
Key Financial Results - Consolidated (INR in Lacs)
Quarter Ended March 31, 2026 (Audited):
- Revenue from operations: ₹18.01
- Other Income: ₹7.55
- Total Income: ₹25.56
- Total Expenses: ₹18.44
- Profit Before Tax: ₹7.12
- Tax Expense: (₹0.61)
- Net Profit for the period: ₹7.73
- Earnings Per Share (Basic & Diluted): ₹0.10
Year Ended March 31, 2026 (Audited):
- Revenue from operations: ₹18.01
- Other Income: ₹17.91
- Total Income: ₹35.92
- Total Expenses: ₹51.44
- Loss Before Tax: (₹15.52)
- Share in Profit/(Loss) in Associate: Not recognized due to negative net worth
- Net Loss for the year: (₹15.52)
- Earnings Per Share (Basic & Diluted): (₹0.20)
- Paid-up Equity Share Capital: ₹791.69
- Other Equity: (₹522.91)
Balance Sheet Highlights - Standalone (as of March 31, 2026)
- Total Assets: ₹274.21
- Non-current Assets: ₹17.84
- Current Assets: ₹256.37
- Total Equity: ₹268.78 (Equity Share Capital: ₹791.69, Other Equity: (₹522.91))
- Current Liabilities: ₹5.43
Cash Flow Statement - Standalone (Year Ended March 31, 2026)
- Net Cash Used in Operating Activities: (₹20.67)
- Net Cash Generated from Investing Activities: ₹18.99
- Net Cash Flow from Financing Activities: ₹0.00
- Net Cash (Used in)/Generated: (₹1.68)
- Cash and cash equivalents at beginning: ₹3.06
- Cash and cash equivalents at end: ₹1.38
Key Notes and Disclosures
- Results reviewed by Audit Committee and approved by Board of Directors on May 29, 2026
- Financial statements prepared in accordance with Indian Accounting Standards (Ind AS)
- Company operates in one segment (no segment reporting required)
- Deferred tax assets not created on losses and deductible expenditures due to prudence
- Q4 figures are balancing figures between audited full year and published unaudited YTD figures
- Consolidated results include associate M/s Agrotech Risk Private Limited
- Share of profit/loss from associate not recognized due to associate's negative net worth
- Statutory Auditors: S.K. Mehta & Co. (FRN: 000478N)
- Auditors issued unmodified opinions on both standalone and consolidated financial results
- Closure of trading window ended 48 hours after results dissemination on May 29, 2026